Kerugian dalam Pengelolaan Anak Perusahaan BUMN Berbentuk Perseroan Terbatas Berdasarkan Doktrin Business Judment Rule dan Hukum Perdata

Hardijanto, Rifky Effendi (2024) Kerugian dalam Pengelolaan Anak Perusahaan BUMN Berbentuk Perseroan Terbatas Berdasarkan Doktrin Business Judment Rule dan Hukum Perdata. S3 thesis, Universitas Kristen Indonesia.

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Abstract

ABSTRAK Judul : Kerugian Dalam Pengelolaan Anak Perusahaan BUMN Berbentuk Perseroan Terbatas Berdasarkan Doktrin Business Judment Rule Dan Hukum Perdata. Badan Usaha Milik Negara (BUMN) adalah badan usaha yang seluruh atau sebagian besar modalnya dimiliki oleh negara melalui penyertaan secara langsung yang berasal dari kekayaan negara yang dipisahkan. Kekayaan negara yang dipisahkan adalah pemisahan kekayaan dari APBN untuk dijadikan penyertaan modal negara pada BUMN. Baru – baru ini puluhan anak perusahaan BUMN ditutup, seperti anak perusahaan Pertamina, PTPN, dan Telkom, dilakukan untuk efisiensi di perusahaan, dikarenakan mengalami kerugian. Pengelolaan kegiatan usaha anak perusahaan BUMN. Kerugian yang dialami atas pengelolaan anak perusahaan milik negara tidaka dikategorikan sebagai kerugian negara, dan kerugian BUMN menjadi kerugian dari BUMN itu sendiri, disebabkan anak perusahaan BUMN sebagai badan hukum perdata. Metode penelitian yang digunakan adalah metodi penelitian hukum normatif (doctrinal), yaitu merupakan penelitian yang mengkaji studi dokumen yang menggunakan berbagai data sekunder, seperti Peraturan Perundang – Undangan, putusan pengadilan, teori- teori hukum, dan pendapat para sarjana. Dari hasil penelitian ini menghasilakan kesimpulan: Pertama. Pengelolaan BUMN dan anak perusahaan BUMN yang dapat menunjang penyelesaian kerugian keuangan negara secra perdata terhadap pembaharuan hukum BUMN dan keuangan negara yaitu harus memenuhi seluruh unsur dalambusiness judgment rule; Kedua, Pengambilan keputusan bisnis direksi anak perusahaan BUMN dan keadaan – keadaan yang dapat menjadi syarat keputusan bisnis direksi anak perusahaan BUMN yang berbentuk perseroan yang termasuk dalam kualifikasi kerugian keuangan negara secara perdata adalah kerugian negara yang timbul pada anak perusahaan BUMN yang modalnya bukan bersumber pada APBN; Ketiga, kerugian dalam pengelolaan anak perusahaan BUMN yang berbentuk perseroan terbatas pada doktrin business judgement rule yaitu, konsep dimana direksi perseroan tidak dapat dibebankan tanggung jawab secara hukum atas keputusan yang diambilnya, walaupun keputusan tersebut menimbulkan kerugian bagi anak perusahaan BUMN. dan konsep kerugian dalam pengelolaan anak perusahaan BUMN berbentuk PT berdasarkan doktrin business judgment rule dan hukum perdata. Kata Kunci: Kerugian pengelolaan anak perusahaan, BUMN, Doktrin business judgement rule, Hukum perdata. / ABSTRACT Title : Losses in the Management of BUMN Subsidiaries in the Form of Limited Liability Companies Based on the Business Judgment Rule Doctrine and Civil Law. State-Owned Enterprises (BUMN) are business entities whose capital is wholly or largely owned by the state through direct participation originating from separated state assets. Separated state assets are the separation of assets from the APBN to be used as state capital participation in BUMN. Recently dozens of BUMN subsidiaries were closed, such as Pertamina, PTPN and Telkom subsidiaries, this was done to increase efficiency in the company, due to losses. Management of business activities of BUMN subsidiaries. Losses experienced due to the management of state-owned subsidiaries are not categorized as state losses, and BUMN losses are losses from the BUMN itself, because BUMN subsidiaries are civil legal entities. The research method used is a normative (doctrinal) legal research method, which is research that examines document studies using various secondary data, such as statutory regulations, court decisions, legal theories, and the opinions of scholars. From the results of this research, the following conclusions are drawn: First. The management of BUMN and BUMN subsidiaries that can support the civil settlement of state financial losses regarding the legal reform of BUMN and state finances must fulfill all elements of the business judgment rule; Second, the business decisions made by directors of BUMN subsidiaries and the conditions that can be a requirement for business decisions made by directors of BUMN subsidiaries in the form of companies which are included in the qualifications for civil state financial losses are state losses arising from BUMN subsidiaries whose capital does not come from the APBN. ; Third, losses in the management of BUMN subsidiaries in the form of companies are limited to the business judgment rule doctrine, namely, the concept where company directors cannot be held legally responsible for the decisions they take, even if these decisions cause losses to the BUMN subsidiary. and the concept of loss in the management of BUMN subsidiaries in the form of PT based on the doctrine of business judgment rules and civil law. Keywords: Losses in managing subsidiaries, BUMN, business judgment rule doctrine, civil law.

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